To the attention of business entities that carry out settlement transactions in cash and/or non-cash form using registrars of settlement operations and/or software registrars of settlement operations during sale of excisable products

State Tax Service of Ukraine reminds that from September 1, 2024, operations with products under code 2404 91 90 00 according to Ukrainian Classification of the Foreign Economic Activity Products (other nicotine-containing products for oral use) will be subject to the excise taxation. This is provided for by the Law of Ukraine № 3553-IX as of 16.01.2024 "On amendments to the Tax Code of Ukraine on bringing certain regulations into compliance with the Law of Ukraine "On the Customs tariff of Ukraine" and Clarifying Certain Provisions".

In this regard, the State Tax Service informs business entities that carry out settlement operations in cash and/or non-cash form using registrars of settlement operations and/or software registrars of settlement operations (hereinafter – RRO/PRRO) during sale of excisable products, about the need to comply with requirements of Paragraph 11 Article 3 of the Law of Ukraine № 265/95-VR as of 06.07.1995 "On the use of registrars of settlement operations in trade, public catering and services". 

Taxpayers please note the need to reflect all obligatory requisites, including product subcategory code according to Ukrainian Classification of the Foreign Economic Activity Products during sale of excisable products in RRO and/or PRRO checks.